Search

Warrant of authorisation — Additional Director of Income Tax (Investigation) is duly authorised to issue warrants of search in view of the retrospective amendment of s 132(1), as held …

Rectification

Correction of arithmetical error — Nobody can be allowed to enrich itself unjustly and, in the matter of calculation, once an error is found, that can always be directed …

Search and seizure

Assessment under s 153C — Satisfaction is required to be arrived at by the AO of the person who was searched under s 132 of the Act regarding any undisclosed …

Revision

An inadequate enquiry on the part of the AO would not, by itself, give occasion to the Commissioner to pass orders under s 263 merely because he has a …